Article: Are offshore funds the perfect hideaway? (includes related article)

U.S. commodity pool operators increasingly set up funds in offshore havens, which offer low taxes, few regulations, cheap incorporation and anonymity for investors. So far, the holiday has largely been limited to investors outside the United States.

Like a happy tourist crowd just spat out by a charter flight, the U.S. managed futures industry has set up shop in sunny locations, only never to return. Many of the 1,068 U.S. commodity pool operators (CPOs) and 1,153 commodity trading advisors (CTAs) who are active in the business have established offshore funds in recent years. They typically incorporate their pools on tropical islands, trade U.S. markets and cater to ...

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